Tax Services

VAT Registration and Filing in Bangladesh

Value Added Tax (VAT) is a 15% indirect tax charged on most goods and services in Bangladesh and administered by the National Board of Revenue (NBR). HRBD registers your business for VAT, sets up your Mushak records, computes output and input VAT, and files your monthly VAT return (Mushak-9.1) with the NBR by the deadline, so your business stays compliant.

  • VAT registration
  • Monthly return
  • Input VAT credit

HRBD handles the full VAT cycle for businesses in Bangladesh, from registering you with the NBR and obtaining your BIN to filing the monthly Mushak-9.1 return and standing with you through a VAT audit. Whether you manufacture, import, trade or provide services, we apply the correct rate under the VAT and Supplementary Duty Act 2012, claim the input credit you are due, and keep your records audit-ready. We also file your income tax and corporate tax where you need them handled together.

Who We Help

Who Must Pay VAT in Bangladesh?

VAT applies across the supply chain, so most businesses that make taxable supplies in Bangladesh must register and account for VAT with the NBR. HRBD confirms whether your turnover requires full VAT registration or the reduced turnover-tax route, registers you, and keeps your VAT aligned with your corporate tax where relevant.

  • Manufacturers and importers

    VAT on goods at each value-added stage, with input VAT credit claimed against output VAT.

  • Service providers

    VAT charged on taxable services at the standard or applicable reduced rate.

  • Traders and wholesalers

    VAT or turnover tax depending on annual turnover and the registration threshold.

What We Cover

What VAT Services Does HRBD Offer?

We register your business for VAT with the NBR and obtain your Business Identification Number (BIN).

Preparation and filing of the monthly Mushak-9.1 return with output VAT, input credit and net payable.

Setup and upkeep of Mushak-6.3 tax invoices and the purchase and sales registers the NBR requires.

Support during NBR VAT audit, responses to notices, and advice on rates, exemptions and input credit.

Your VAT Questions Answered

  • What is VAT in Bangladesh?

    VAT is a 15% indirect tax on the value added to most goods and services, administered by the National Board of Revenue (NBR) under the Value Added Tax and Supplementary Duty Act 2012.

  • What is the standard VAT rate in Bangladesh?

    The standard VAT rate is 15%. Reduced and truncated rates apply to specified sectors, and exports are zero-rated.

  • Who must register for VAT?

    Businesses whose annual turnover crosses the mandatory-registration threshold set by the Finance Act must register; smaller businesses may fall under turnover tax instead. HRBD confirms which applies to you.

  • When is the VAT return due?

    The monthly VAT return, Mushak-9.1, is due by the fifteenth day of the month following the tax period. HRBD prepares and files it before the deadline.

  • What is a BIN?

    A BIN is the Business Identification Number the NBR issues on VAT registration. Every VAT invoice and return uses it, and HRBD obtains it for you.

  • What is a Mushak-6.3?

    Mushak-6.3 is the VAT tax invoice a registered business must issue on each taxable supply. HRBD sets it up and keeps your invoicing records in order.

  • Can you take over VAT from another agent?

    Yes. We review your last returns and BIN status, flag anything outstanding, and take over from the next return.

  • How is my business information handled?

    Your records are handled under written terms and used only for your VAT work, with one point of contact and documents kept ready for audit.

Choosing HRBD for VAT means one team that knows Bangladeshi indirect tax and stays current with NBR practice under the VAT and Supplementary Duty Act 2012. We register you correctly, apply the right rate for your sector, file every monthly return on time, and stand behind your position through any NBR audit, so you are not left to answer a notice on your own.

Our Process

What Happens After You Contact HRBD?

When you contact HRBD, we review your business, confirm whether you need VAT registration or turnover-tax enlistment, and agree a start point with no obligation. From there we register you, set up your Mushak records, and file your monthly return with the NBR. You keep one point of contact, and your accounting records stay ready for audit.

  • Registration
  • Return filing
  • Audit support
Why HRBD

Why Choose HRBD for VAT?

We work to the VAT and Supplementary Duty Act 2012 and current NBR practice, so your VAT is handled correctly.

We apply the standard 15% rate or the correct reduced rate for your sector, and claim the input credit you are due.

From BIN registration to monthly Mushak-9.1 filing and audit support, your VAT is handled in one place.

We prepare and file your return before the fifteenth, so you avoid late-return penalties and interest.

What Are the VAT Rates in Bangladesh?

VAT in Bangladesh is charged at a standard 15% rate under the Value Added Tax and Supplementary Duty Act 2012, with reduced and truncated rates for specified sectors and zero-rating on exports. The tables below show the VAT rate structure and the monthly filing requirements the NBR sets.

VAT rate structure in Bangladesh
CategoryVAT rate
Standard rate (most goods and services)15%
Reduced / truncated rates (specified sectors)5%, 7.5%, 10% and lower
Exports0% (zero-rated)
Turnover tax (small businesses below threshold)Reduced rate set by the Finance Act
VAT filing requirements and authority
RequirementDetail
VAT return formMushak-9.1 (monthly return)
Return dueFifteenth day of the month after the tax period
Tax invoiceMushak-6.3 issued on each taxable supply
RegulatorNational Board of Revenue (NBR)

Standard rate and monthly return: Value Added Tax and Supplementary Duty Act, 2012 (Act No. 47 of 2012), National Board of Revenue (NBR). Registration threshold set by the annual Finance Act.

How Does VAT Registration Work?

Getting VAT-compliant with HRBD follows a clear sequence from your first enquiry to a filed monthly return. Each step is handled by our team, and you keep one point of contact throughout the process below.

  1. Confirm your VAT position. We check whether your turnover needs VAT registration or turnover-tax enlistment.
  2. Register with the NBR. We register your business and obtain your BIN through the NBR VAT online system.
  3. Set up your Mushak records. We set up Mushak-6.3 tax invoices and your purchase and sales registers.
  4. Prepare the monthly return. We compute output VAT, input VAT credit and the net VAT payable for the period.
  5. File and pay by the fifteenth. We submit the Mushak-9.1 return and pay before the fifteenth of the following month.

Reviewed by Romana Akhter Shila, Head of Payroll & HR Compliance, HRBD.

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